TMI Blog2014 (11) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... ncidental services like loading, unloading, stocking within the factory premises is debatable one, in view of various judgments delivered by the Tribunal and Hon’ble High Courts from time to time. For the purpose of stay, we find the amount already paid by the applicants is sufficient to hear their appeals. Consequently, pre-deposit of balance dues adjudged against applicant No. 1 and penalty agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2010, the applicant had rendered services against various work orders issued by M/s. Tata Steel Ltd. for transportation and handling of raw materials inside the premises of M/s. Tata Steel Ltd. 3. The Ld. Advocate submitted that the applicant had paid an amount of ₹ 1.17 Crores under the category of Cargo Handling services and M/s. Tata Steel Ltd. have paid around ₹ 27.82 lakhs un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icants are mainly providing the services of Cargo Handling Services, whereas, transportation of raw materials are incidental to handling the cargo within the factory premises. Therefore, the applicants are liable to pay service tax on the transportation of raw materials within the factory premises in addition to the service tax discharged on cargo handling services separately. 5. In his rejoind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able one, in view of various judgments delivered by the Tribunal and Hon ble High Courts from time to time. For the purpose of stay, we find the amount already paid by the applicants is sufficient to hear their appeals. Consequently, pre-deposit of balance dues adjudged against applicant No. 1 and penalty against applicant No. 2 are waived and its recovery stayed during the pendency of the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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